Lepu Medical Tech Beijing (300003) - Net Assets

Latest as of March 2026: CN¥17.98 Billion CNY ≈ $2.63 Billion USD

Based on the latest financial reports, Lepu Medical Tech Beijing (300003) has net assets worth CN¥17.98 Billion CNY (≈ $2.63 Billion USD) as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (CN¥25.59 Billion ≈ $3.74 Billion USD) and total liabilities (CN¥7.61 Billion ≈ $1.11 Billion USD). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check 300003 tangible net worth ratio to evaluate the tangible quality of the company's equity base.

Key Net Assets Metrics

Metric	Value
Current Net Assets	CN¥17.98 Billion
% of Total Assets	70.25%
Annual Growth Rate	30.34%
5-Year Change	44.7%
10-Year Change	195.34%
Growth Volatility	69.26

Lepu Medical Tech Beijing - Net Assets Trend (2006–2025)

This chart illustrates how Lepu Medical Tech Beijing's net assets have evolved over time, based on quarterly financial data. See 300003 cash and liquid assets coverage to measure how many days the company can operate on defensive assets alone.

Annual Net Assets for Lepu Medical Tech Beijing (2006–2025)

The table below shows the annual net assets of Lepu Medical Tech Beijing from 2006 to 2025. For live valuation and market cap data, see 300003 market cap.

Year	Net Assets	Change
2025-12-31	CN¥17.76 Billion ≈ $2.60 Billion	+6.09%
2024-12-31	CN¥16.74 Billion ≈ $2.45 Billion	-4.33%
2023-12-31	CN¥17.50 Billion ≈ $2.56 Billion	+6.88%
2022-12-31	CN¥16.37 Billion ≈ $2.40 Billion	+33.39%
2021-12-31	CN¥12.27 Billion ≈ $1.80 Billion	+16.48%
2020-12-31	CN¥10.54 Billion ≈ $1.54 Billion	+31.64%
2019-12-31	CN¥8.00 Billion ≈ $1.17 Billion	+21.73%
2018-12-31	CN¥6.58 Billion ≈ $962.28 Million	-6.42%
2017-12-31	CN¥7.03 Billion ≈ $1.03 Billion	+16.86%
2016-12-31	CN¥6.01 Billion ≈ $879.94 Million	+12.64%
2015-12-31	CN¥5.34 Billion ≈ $781.21 Million	+62.14%
2014-12-31	CN¥3.29 Billion ≈ $481.81 Million	+13.76%
2013-12-31	CN¥2.89 Billion ≈ $423.55 Million	+10.54%
2012-12-31	CN¥2.62 Billion ≈ $383.16 Million	+11.83%
2011-12-31	CN¥2.34 Billion ≈ $342.64 Million	+13.32%
2010-12-31	CN¥2.07 Billion ≈ $302.36 Million	+17.67%
2009-12-31	CN¥1.76 Billion ≈ $256.95 Million	+243.48%
2008-12-31	CN¥511.23 Million ≈ $74.81 Million	+33.17%
2007-12-31	CN¥383.88 Million ≈ $56.17 Million	+232.33%
2006-12-31	CN¥115.51 Million ≈ $16.90 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Lepu Medical Tech Beijing's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.

Equity Composition Insights

Retained earnings have grown by 18234.4% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Retained Earnings	CN¥9.99 Billion	61.97%
Other Components	CN¥6.13 Billion	38.03%
Total Equity	CN¥16.12 Billion	100.00%

Lepu Medical Tech Beijing Competitors by Market Cap

The table below lists competitors of Lepu Medical Tech Beijing ranked by their market capitalization.

Company	Market Cap
Zhejiang XinAn Chemical Industrial Group Co Ltd SHG:600596	$3.16 Billion
Procter & Gamble Hygiene and Health Care Limited NSE:PGHH	$3.16 Billion
Ardentec TWO:3264	$3.16 Billion
Trigano S.A. PA:TRI	$3.16 Billion
Highwoods Properties Inc NYSE:HIW	$3.16 Billion
TOMRA SYSTEMS ADR/1 NK 1 F:TMR0	$3.15 Billion
Standex International Corporation NYSE:SXI	$3.15 Billion
China Communications Construction Company Limited F:CYY	$3.15 Billion

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Lepu Medical Tech Beijing's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 15,201,421,378 to 16,115,076,562, a change of 913,655,184 (6.0%).
Net income of 962,006,333 contributed positively to equity growth.
Dividend payments of 681,547,185 reduced retained earnings.
Other comprehensive income decreased equity by 1,721,763,506.
Other factors increased equity by 2,354,959,542.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	CN¥962.01 Million	+5.97%
Dividends Paid	CN¥681.55 Million	-4.23%
Other Comprehensive Income	CN¥-1.72 Billion	-10.68%
Other Changes	CN¥2.35 Billion	+14.61%
Total Change	CN¥-	6.01%

Book Value vs Market Value Analysis

This analysis compares Lepu Medical Tech Beijing's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.

Valuation Insights

Current price-to-book ratio: 1.34x
The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
The price-to-book ratio has decreased from 49.30x to 1.34x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2006-12-31	CN¥0.24	CN¥11.70	x
2007-12-31	CN¥0.32	CN¥11.70	x
2008-12-31	CN¥0.35	CN¥11.70	x
2009-12-31	CN¥1.17	CN¥11.70	x
2010-12-31	CN¥1.27	CN¥11.70	x
2011-12-31	CN¥1.44	CN¥11.70	x
2012-12-31	CN¥1.61	CN¥11.70	x
2013-12-31	CN¥1.74	CN¥11.70	x
2014-12-31	CN¥1.94	CN¥11.70	x
2015-12-31	CN¥2.96	CN¥11.70	x
2016-12-31	CN¥3.19	CN¥11.70	x
2017-12-31	CN¥3.61	CN¥11.70	x
2018-12-31	CN¥3.56	CN¥11.70	x
2019-12-31	CN¥4.23	CN¥11.70	x
2020-12-31	CN¥5.56	CN¥11.70	x
2021-12-31	CN¥6.35	CN¥11.70	x
2022-12-31	CN¥8.34	CN¥11.70	x
2023-12-31	CN¥8.60	CN¥11.70	x
2024-12-31	CN¥8.22	CN¥11.70	x
2025-12-31	CN¥8.74	CN¥11.70	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Lepu Medical Tech Beijing utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.

Capital Efficiency Insights

Current Return on Equity (ROE): 5.97%
The company has moderate efficiency in generating returns from equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 14.84%
• Asset Turnover: 0.25x
• Equity Multiplier: 1.62x
Recent ROE (5.97%) is below the historical average (18.75%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2006	55.06%	36.27%	0.99x	1.54x	CN¥52.05 Million
2007	39.00%	50.08%	0.66x	1.18x	CN¥111.34 Million
2008	39.92%	51.12%	0.65x	1.21x	CN¥150.93 Million
2009	16.71%	51.70%	0.30x	1.06x	CN¥117.31 Million
2010	19.87%	53.30%	0.35x	1.08x	CN¥203.85 Million
2011	20.21%	52.02%	0.37x	1.04x	CN¥239.00 Million
2012	15.44%	39.70%	0.37x	1.05x	CN¥142.06 Million
2013	12.79%	27.75%	0.42x	1.11x	CN¥78.89 Million
2014	13.47%	25.36%	0.44x	1.22x	CN¥108.94 Million
2015	10.84%	18.81%	0.36x	1.61x	CN¥40.20 Million
2016	12.27%	19.59%	0.37x	1.72x	CN¥125.82 Million
2017	13.98%	19.81%	0.35x	1.99x	CN¥256.12 Million
2018	19.19%	19.17%	0.42x	2.38x	CN¥583.73 Million
2019	23.06%	22.13%	0.49x	2.13x	CN¥977.03 Million
2020	18.25%	22.42%	0.44x	1.85x	CN¥814.65 Million
2021	14.98%	16.13%	0.51x	1.80x	CN¥571.94 Million
2022	14.55%	20.77%	0.43x	1.62x	CN¥689.06 Million
2023	7.88%	15.77%	0.32x	1.57x	CN¥-339.41 Million
2024	1.62%	4.05%	0.25x	1.62x	CN¥-1.27 Billion
2025	5.97%	14.84%	0.25x	1.62x	CN¥-649.50 Million

Industry Comparison

This section compares Lepu Medical Tech Beijing's net assets metrics with peer companies in the Medical Devices industry.

Industry Context

Industry: Medical Devices
Average net assets among peers: $1,187,625,986
Average return on equity (ROE) among peers: 11.90%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Lepu Medical Tech Beijing (300003)	CN¥17.98 Billion	55.06%	0.42x	$3.16 Billion
Shanghai Kehua Bio-Engineering Co Ltd (002022)	$1.03 Billion	22.10%	0.17x	$369.55 Million
Jiangsu Yuyue Medical Equipment & Supply Co Ltd (002223)	$482.51 Million	20.84%	0.32x	$3.70 Billion
Double Medical Technology Inc (002901)	$2.13 Billion	28.38%	0.24x	$2.52 Billion
Wuhan Easy Diagnosis Biomedicine Co Ltd Class A (002932)	$242.93 Million	26.96%	0.06x	$505.95 Million
INKON Life Technology Co Ltd (300143)	$1.37 Billion	-51.44%	0.43x	$761.10 Million
Edan Instruments Inc (300206)	$1.22 Billion	8.49%	0.19x	$1.15 Billion
Guangdong Biolight Meditech Co Ltd (300246)	$992.38 Million	6.43%	0.73x	$717.10 Million
Beijing Leadman Biochemistry Co Ltd (300289)	$83.90 Million	31.18%	0.36x	$466.49 Million
Sinocare Inc (300298)	$3.14 Billion	14.20%	0.47x	$1.19 Billion

About Lepu Medical Tech Beijing

SHE:300003 China Medical Devices

Market Cap

$3.16 Billion

CN¥21.57 Billion CNY

Market Cap Rank

#4856 Global

#886 in China

Share Price

CN¥11.70

Change (1 day)

-0.85%

52-Week Range

CN¥11.46 - CN¥20.62

All Time High

CN¥42.30